https://www.taxtmi.com/caselaws?id=57875 The Tribunal allowed the appeal of the assessee, holding that the products manufactured, cakes, and savouries, do not fall under the category of confectionery as defined in the Eleventh Schedule. Consequently, the assessee was entitled to deductions under sections 80-I and 32AB. The assessment order was deemed not erroneous or prejudicial to the revenue's interest, and the Assessing Officer was directed to provide relief regarding interest charged under sections 139(8) and 215. en-us Thu, 25 May 1995 00:00:00 +0530 Wed, 15 Dec 2010 11:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57875 The Tribunal allowed the appeal of the assessee, holding that the products manufactured, cakes, and savouries, do not fall under the category of confectionery as defined in the Eleventh Schedule. Consequently, the assessee was entitled to deductions under sections 80-I and 32AB. The assessment order was deemed not erroneous or prejudicial to the revenue's interest, and the Assessing Officer was directed to provide relief regarding interest charged under sections 139(8) and 215. Case-Laws Income Tax Thu, 25 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57875